Income of non resident taxable in india ?

Friends/Seniors

We need to make a payment to a non resident towards technical fees. The non resident will provide technical services from its country to the Indian company in India. When will the requirement to deduct tax at source under section 195 arise -- ie if the income in the hands of NR is taxable in India or not. 

Regards,

Replies (1)

Generally you need to deduct T.D.S @ 10.3%(Including cess) above and as you know there will be no prescribed limits for applicablility or Non applicability of T.D.S provisions for NRI, any payment whether it is above 30000 or not, liable to deduct T.D.S u/s.195. If such non-resident make an application to Assessing officer in Form 15C or 15D as case may be to Assessing officer that he would not subjected to Indian Income tax provisions then you need not to deduct T.D.S on payment made to NRI for technical consultancy services on submitting such certificate issued by assessing officer.

Leave a Reply

Your are not logged in . Please login to post replies

Click here to Login / Register  

Company
Featured ARTICLESHIP 31 October 2026
CA Articleship

apricus india

Navi Mumbai

CA Inter

View Details
Company
02 November 2026
Audit Executive

SRJP & Co LLP

Kochi

CA Inter

View Details
Company
ARTICLESHIP 28 October 2026
Article assistants

Shyam S Gupta and Company

New Delhi

CA Inter

View Details
Company
31 October 2026
Accountants

sankaran and krishnan

New Delhi

B.Com

View Details
Company
ARTICLESHIP 23 October 2026
CA Articleship / Article Assistant

M N Rao & Associates LLP

Vijayawada

CA Inter

View Details
Company
12 November 2026
Auditor

Oz Taxation

Vijayawada

Graduate (Any)

View Details
Company
23 October 2026
Sr. Accountant

SANKARAN & KRISHNAN

New Delhi

B.Com

View Details
Company
21 October 2026
CA INTER/ BCOM WITH EXPERIENCE

CA S KUMAR GUPTA & CO

Amritsar

CA Inter

View Details